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accaF4考试选择题:有关法院的相关考题 进入阅读模式 点我咨询

2018-11-06 21:01:19| 来源:中公财经网

acca(The Association of Chartered Certified Accountants)在国内称为"国际注册会计师",是英国具有特许头衔的4家注册会计师协会之一,也是当今最知名的国际性会计师组织之一。最近正处于acca考试白热化的备考阶段,为了帮助考生缓解压力,中公小编带来了几道accaF4选择题,希望对大家有帮助。

【Questions】

8 Janine is a cashier at a bank branch. A customer is angry with her as she has delayed making a transaction, because in

Janine's opinion it is an unusual transaction for this customer to make. Janine has called her manager, but he is busy with

another client. As the customer begins to shout and become aggressive, Janine tells him that she has to make proper checks

because the law requires her to validate unusual transactions. What offence has Janine potentially committed under the

Proceeds of Crime Act 2002?

A.Money laundering

B.Failure to report her suspicion

C.Disclosure

D.Tipping off

10 Which of the following statements would NOT be binding on a later court?

A.One which was part of an obiter dictum

B.One based on a proposition of law rather than a question of fact

C.One made by a previous court with superior status

11 Under the tort of negligence, to whom do the auditors of a public company owe a duty of care?

A.Existing shareholders considering increasing their investment

B.The company itself

C.The public at large

【Answers】

8 Tipping off Janine has not concealed or disguised funds, and probably has not yet had time to report her suspicions. By

alerting the customer to additional checks, she may be guilty of tipping off, which is bringing her suspicions to the

attention of the customer.

10 One which was part of an obiter dictum To be binding, the statement must be part of the ratio decidendi - the rationale

behind the case, rather than the obiter dicta - statements made by the way.

11 The company itself In Caparo v Dickman (1990), it was held that statute establishes a relationship between the

auditors, the directors and the company itself - and that a duty of care was only owed for those in this special relationship.

以上几道accaF4选择题大家做的还顺利吗,结果并不重要,毕竟不是正式考试嘛,还是要继续加油鸭!!

想咨询更多相关问题的考生还可以进入中公财经网喔。

推荐阅读:

accaF4考试选择题:有关公司人格的相关考题

accaF4考试选择题:有关合同条款的相关考题



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